Donor driven sequencing principles for public sector accounting reforms

; (). Donor driven sequencing principles for public sector accounting reforms. In: Riccardo Mussari (Hg.). Proceedings from the 6th Transatlantic Dialogue (6TAD). Siena:

Donors are strongly influencing public sector accounting reforms in developing countries. There are three approaches, basic first, platform and evolutionary approach. The articles argues based on qualitative interviews there is clear premacy of one of the approaches, but rather a few principles which should be followed. It discusses these principles in depth and indicates where future research is needed. However, these principles are all readyly applicable for the strategy design of accounting reforms.